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Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.
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In the mining industry, a decline in commodity prices is one of the numerous factors to be considered when assessing indicators of potential impairment and when performing an impairment test. To better understand how commodity prices influence impairment assessments, check out Viewpoints: Applying IFRS in the Mining Industry — Commodity Prices and Impairment.
Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this document addresses topics such as:
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The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
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From virtual classrooms and online courses to engaging in-person learning opportunities, these featured programs are here to help you meet your 2018 CPD requirements.
Understand fraud and how to protect yourself from becoming a victim.